To provide the most efficient and effective system to
list, appraise, and assess all taxable property situated in Warren County in
accordance with state laws and administrative procedures; and to prepare and
certify the annual assessment roll and individual property assessments in
accordance with state law.

Department Function

The County Tax Assessor has general charge of the listing, appraisal, and
assessment of all real and personal property in the county for taxation
purposes. Each year as of January 1st, the Assessor must compile a tax roll of
property subject to ad valorem (according to value) taxation. Real property
is permanently listed in Warren County which means the owner is not required to
re-list every year unless improvements or changes were made in the previous
year. Personal property such as business machinery and equipment, single-wide
mobile homes, boats, farm machinery, unlicensed campers and unregistered motor
vehicles must be listed every year during the annual listing period that runs
from January 1st thru the 31st.

The Office of the Tax Assessor is responsible for maintaining changes in property
ownership and all property maps. The office has an excellent Geographic
Information System (GIS) with maps showing property boundary lines, aerial
photography and building footprints.

The N.C. General Statutes mandate that all real property (land and buildings)
must be reappraised at least once every eight years. Property in Warren County
was last revalued in 2009. The 2009 property assessments will remain on the tax
books until 2016, unless property owners make improvements or changes that
affect their values, i.e. adding a garage, additional room, new house on a
vacant lot, etc. The next County revaluation is scheduled to take effect in
2017. Warren County contracts with a private real estate appraisal company to
assist with the appraisal of real property.

FAQ's

What Does The Tax Administrator Do?

The County Tax Assessor lists and values all real and personal property subject
to ad valorem (according to value) taxation on an assessment roll each year.

The primary responsibility of the Assessor is to find the fair market value of
your property so that you pay only your fair share of the taxes.

To arrive at the fair market value of your property, the Assessor must know
what willing sellers and willing buyers are doing in the marketplace. She
must also keep current on the cost of construction in the area and any changes
in zoning, financing, and economic conditions which may affect property values.

What The Tax Administrator Does Not Do

The Assessor does not make the laws which affect property owners. The Machinery
Act of North Carolina, which contains legislation adopted by the N. C. General
Assembly, provides the statutory framework for property assessment and
taxation.

The Assessor does not raise or lower taxes. Taxes are levied by the Warren
County Board of Commissioners and are collected by the Warren County Tax
Collector.

How Are My Property Taxes Calculated?

The amount of taxes you pay is determined by the “tax rate” applied to your
property’s assessed value.

Tax rates are based on dollars or cents per $100 of assessed valuation
($/$100). To calculate taxes on your property, take the assessed value and
multiply it by the tax rate to arrive at the amount due. For example, if your
home and land are assessed at $30,000 and the tax rate is $.84/$100, you would
pay $30,000 x $.0084 = $252 in property taxes.

The amount of taxes you pay would vary if you have applied for and are approved
for the following: 1) Elderly and Permanently Disabled Persons Tax Exclusion;
2) Agricultural or Forestry Land Use Program; or 3) Property tax exemption. You
can find out about these programs by contacting the Assessor’s Office.

How Can My Taxes Decrease or Increase?

When the Board of County Commissioners decreases or increases tax rates, your
property tax bill will decrease or increase.

If you make changes or improvements to your property, such as adding a garage,
an additional room, or removing a building, the changes or improvements will be
appraised and your assessed valuation would either increase or decrease
directly affecting your tax bill.

How Is My Assessment Determined?

The Assessor uses the three nationally recognized appraisal approaches to
value, those being cost, income, and market. This data is then correlated into
a final value estimate that becomes your property’s assessed valuation.

What If I Disagree With The Administrator’s Valuation Of
My Property?

Property owners have a legal responsibility to furnish correct information on
their property to the Assessor’s office. If you have complied with these legal
requirements, you are entitled to question values placed on your property.

If your opinion of your property valuation differs from the Assessor’s, go to
the office and discuss the matter. Be prepared to show evidence that the
valuation is too high or too low. The Assessor will be glad to answer your
questions about your appraisal, and will be happy to explain how it was done.

If, after discussing the matter with the Assessor, a difference of opinion
still exists, you may appeal your assessment to the Warren County Board of
Equalization and Review which meets annually in April.

Click HERE to download an Appeal Form to Warren County Board of Equalization & Review.

If after hearing your appeal the Board of Equalization and Review agrees with
the Assessor, you may appeal the Board’s decision to the N. C. Property Tax
Commission. If the Commission agrees with the Board and the Assessor, you can
then plead your case before the courts should you choose to do so.